During my time at the University of Kansas, there were numerous discussions, reasearch opportunities, and applications concerning budgeting and human resources.  Initially, I thought the word "budget" solely meant finances.  Over time, my thoughts changed dramatically.  Budgeting is the process of allocating fixed resources to the prioritized needs of an organization.  The budget also provides an important tool for the control and evaluation of sources and the uses of resources.  When allocating school funds for classroom budgets, or any line item for that matter, it is important to know where the money is coming from and how spending is affecting student achievement. Most of the financial resources for classrooms originates from delegated funds. Additional monies and resources may come from community resources and grants. Because our school is 50% economically disadvantaged, our school will budget most supplies out of building funding; like pencils, paper, markers, scissors, rulers, etc. This limits the burden placed on parents and teachers to supply their student and classroom needs. Another approach he uses it to ask the teachers to prioritize their classroom needs. In this way, all of the necessary items are purchased and a few of the want and would-love-to-have items are bought depending on the yearly budget.  Finally, our school has partnered with local churches to have a "Book Bag & Supply" campaign in which these items are donated to students who fall into this category.